Dermot Gallagher agrees:From the Weekend Review - Chris Foy
INCIDENT: Everton look to have scored a late winner when Dominic Calvert-Lewin's shot deflects beyond David de Gea off Harry Maguire. With celebrations in full swing, a VAR review disallows the goal owing to Gylfi Sigurdsson lying offside in front of De Gea at the time of the shot, which is ruled is within his line of sight and affecting the play.
DERMOT'S VERDICT: I think it was right, but a lot of people don't. When you see the angle from behind, when the ball is struck, he's completely in the line of De Gea. The goalkeeper thinks he has to set himself for the ball to come completely through the line of Sigurdsson.
As it is, it hits Maguire, but as the ball rolls on he's quite clearly in his line of vision. Anyone watching the game knowing the laws would have to say it's offside.
I've listened to loads of people about this in the last 24 hours, but when you see it, that's what John Moss has seen. That evidence falls into the in line of vision, he's in line of De Gea, he's in the six-yard box, he could not be in a worse position for that ball to be played.
INCIDENT: In the build-up to the disallowed goal, De Gea pulls off a smart stop to keep out Sigurdsson's effort before the Everton man goes down under a challenge from Aaron Wan-Bissaka. He appears to be on his way down before any contact is made and VAR does not intervene.
DERMOT'S VERDICT: I saw this and I wasn't sure it was a penalty. I think Sigurdsson gets the shot away, and then goes over the leg of Wan-Bissaka. When you see that there, he collapses.
You can't give a penalty for something that hasn't happened. I don't think it's a foul, I agree he sees the leg coming in but he collapses.
https://www.skysports.com/football/...-evertons-manchester-united-winner-have-stood
Sounds like the majority of actual referee's are in agreement. The Bold part is pretty telling.